Implementation Of Automated Systems For Target Cost Management And Assessing Performance: A Case Study In A Global Automobile Component Company

We examine the implementation of automated systems for target cost management and assessing firm performance in global automobile component company. After financial crisis, companies need to make strategic decisions as fast as possible. However, global companies are difficult to make fast decisions because of taking time for sorting the internal data through oversea companies. Also there are difficult to build systems of cost management and assessment of performance achievement. In this study, as we explain elaborately about the automatic process of cost management and assessment of performance achievement systems in global automobile component companies, we provide practical implications of this benchmark case for other companies’ automated target cost management systems and assessing performance system’s innovations

Is Foreign Direct Investment Effective From The Perspective Of Tax Avoidance? An Analysis Of Tax Avoidance Through The International Transfer Pricing Behaviors Of Korean Corporations

This study examines whether multinational companies carry out tax avoidance through subsidiaries. An empirical analysis was conducted of 4,585 Korean firms from 2001 to 2010 by company and year. The results are as follows. First, MNCs that have become more internationally diversified through the establishment of overseas subsidiaries generally show a higher tendency to avoid tax. Thus, the analysis results show a positive correlation between globally diversified MNCs and corporate tax avoidance. This correlation is established due to the firms' active use of tax strategies (investment tax credits, tax cuts) applicable to the various countries in which they have expanded their businesses. Second, the analysis results showed that these firms actively avoided tax with overseas transfer pricing behaviors when compared to companies without overseas subsidiaries. Thus, the adjustment of sales prices and purchase value through actual transactions increased the propensity of the parent company to avoid tax.

Statistical Analysis of the Metropolitan Seoul Subway System: Network Structure and Passenger Flows

The Metropolitan Seoul Subway system, consisting of 380 stations, provides the major transportation mode in the metropolitan Seoul area. Focusing on the network structure, we analyze statistical properties and topological consequences of the subway system. We further study the passenger flows on the system, and find that the flow weight distribution exhibits a power-law behavior. In addition, the degree distribution of the spanning tree of the flows also follows a power law.Comment: 10 pages, 4 figure

Construction and nonnegativity of sign idempotent sign pattern matrices

AbstractIn this paper, we modify Eschenbach’s algorithm for constructing sign idempotent sign pattern matrices so that it correctly constructs all of them. We find distinct classes of sign idempotent sign pattern matrices that are signature similar to an entrywise nonnegative sign pattern matrix. Additionally, if for a sign idempotent sign pattern matrix A there exists a signature matrix S such that SAS is nonnegative, we prove such S is unique up to multiplication by -1 if the signed digraph D(A) is not disconnected